Portugal has published Ordinance No. 318/2026/1 of 30 July 2026 in the Official Gazette, which approves the assessment form and instruction for top-up tax settlement as required under Article 45(1)(c) of Law No. 41/2024 (the Global Minimum Tax Law), Form (Modelo) 64. The requirement to file Form 64 generally applies to each constituent entity in Portugal that is a member of an MNE group subject to the GMT regime, although a local entity may be designated to submit on behalf of all Portugues…